TMI Blog2006 (9) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... 253(6)(d) of the Act. We accept the submission of the appellant-assessee. We deem it proper to hold that the appellant is liable to pay court fee at the rate of Rs. 500 for each one of the appeals for the purpose of maintaining appeals before the Tribunal. The appellant has made over the court fee of Rs. 12,000. Since the appellant is only liable to pay a sum of Rs. 2,500 as court fee, the Registrar is directed to refund the balance sum of Rs. 9,500 to the appellant within one month from today. On failure, the appellant is entitled for interest at the rate of 10 per cent. per annum for delayed payment from the date of delay till the date of payment. We are told that the Tribunal has now chosen to condone the delay and remanded the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ight of the quantum involved in terms of the order of the assessing authority. The appellant objected to the said payment. Hence the matter was listed before the Tribunal. The Tribunal, by a detailed order, has chosen to reject the contention of the appellant in the matter of court fee. The Tribunal however granted one month's time for paying the deficit court fee for the purpose of consideration of the case on the merits. Aggrieved by the order of the Tribunal, the appellant is before us in this appeal. 3. The following three questions of law are framed by this court in terms of order dated January 15, 2002 : 1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that for the purpose of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he prescribed manner and shall, in the case of an appeal made, on or after the 1st day of October, 1998, irrespective of the date of initiation of the assessment proceedings relating thereto, be accompanied by a fee of, (a) where the total income of the assessee as computed by the Assessing Officer, in the case to which the appeal relates, is one hundred thousand rupees or less, five hundred rupees, (b) where the total income of the assessee, computed as afore said, in the case to which the appeal relates is more than one hundred thousand rupees but not more than two hundred thousand rupees, one thousand five hundred rupees, (c) where the total income of the assessee, computed as aforesaid, in the case to which the appeal re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is seen that the Appellate Commissioner has chosen to reject the appeal on the ground of limitation. In our view, such an order would fall within clause (d) of section 253(6) of the Act. Hence, only a sum of Rs. 500 is payable in terms of section 253(6)(d) of the Act. Unfortunately, the Tribunal, without even looking into the basic requirement of court fee, has chosen to blindly accept the objection of the Registrar. In the circumstances, we are satisfied that the appellant is justified in complaining that the order of the Tribunal runs counter to section 253(6)(d) of the Act. We accept the submission of the appellant assessee. On the facts and given circumstances, we deem it proper to hold that the appellant is liable to pay court fee at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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